Spain's Tax Office Lists Two Dates for Your Last Income Tax Debit. The Later One Counts, and Falls on a Holiday

The last 40% of your 2025 income tax is due on Thursday 5 November, and whether it can still go on direct debit depends on which of two official calendars you read. The full Agencia Tributaria calendar, matching the ministerial order behind it, says until Monday 2 November. The easy-read version for individuals says that door shut on 30 September.

The order is the law. The later date counts.

This concerns one group only: people who filed their 2025 Renta — annual income tax return on time, owed money, split the bill 60/40, and paid the first 60% on time. If you paid in one go, got a refund, or filed a supplementary return (those cannot be split), there is no second instalment and you may stop here.

For everyone else, the 40% paid by 5 November carries no interest and no surcharge. Confirmed October 2026.

In June we wrote that you could split the bill, 60% then and 40% on 5 November, with no interest. That was right. What it did not cover is how the 40% gets paid, which was set at filing.

Neither 30 September nor 2 November is when money leaves your account. That happens on 5 November, the charge date, and it does not move.

Both are deadlines for setting up the domiciliación — direct debit for the second payment, and they apply only to people whose first payment was debited. The simplified calendar says until 30 September. The full calendar, and the Orden HAC/277/2026 behind it, say until 2 November.

We have no explanation for the gap and will not invent one. We go by the order.

The same window, per the full calendar, lets a first-payment debit user cancel or reinstate the second debit until 2 November. Cancelling means paying the 40% another way. One related date has gone: 20 October was the last day to change the bank account on that debit.

The AEAT help page on splitting the payment and direct debit carries the rules in full.

The justificante — filing receipt shows the instructions given the day you filed. Anything changed since lives in the AEAT Sede, the online office, where you can check the current status. If a gestor — tax adviser filed for you, one line does it: is my second payment on direct debit, and from which account?

Second payment already on direct debit. The whole bill was set to debit at filing by 25 June, or a second-only debit was set up by 30 June. The bank takes the 40% on 5 November and payment counts on that date. Keep the money in that account.

First payment debited, second not. The debit route is open until 2 November, same bank, same account as the first. Our read: set it up by Friday 30 October. The alternative is form 102 by 5 November, online through the Sede or at a collaborating bank in Spain.

First payment paid another way, second not on debit. No debit exists for the second. The debit route for the 40% is closed. Pay form 102 by 5 November, same channels.

Our Spain tax calendar guide carries the 5 November, 2 November and 20 October dates.

2 November is a Monday. It is a public holiday in Andalucía this year, since 1 November falls on a Sunday, and a non-working day in Madrid on the national administration calendar.

Does that push the debit deadline to the Tuesday? Nothing published answers either way. We will not promise an extension nobody has printed, nor tell you there is none.

Our read: use the Friday before the long weekend. A debit set up on 30 October never has to test the question.

A reader with only a foreign account has a card route and, for some, a debit route. AEAT's card-payment service accepts form 102, and AEAT says foreign-issued cards can be used, subject to acceptance and the issuer's limits.

Debit on a foreign SEPA account is permitted only where you hold no account at a collaborating Spanish bank. An existing debit on such an account stands; a new one is open only to readers in the second state above, first payment debited, until 2 November. We could not confirm a bank-transfer route for form 102.

If the 60% was paid and the 40% is not paid by 5 November, only that 40% enters the enforcement period. The recargo — surcharge runs on a ladder: 5% if you pay the 40% before the providencia de apremio — formal payment demand is notified; 10% if you pay the 40% plus surcharge within that demand's deadline; 20% plus late-payment interest after that.

Our arithmetic, on a €3,000 bill: the 40% is €1,200, the 5% surcharge €60, the 20% tier €240 before interest. A debit that fails for reasons not attributable to you is protected. If the 40% itself is the problem, a qualifying aplazamiento — deferral request filed by 5 November keeps enforcement from starting while it is considered; approval is conditional and interest applies.

To whoever filed: ¿Está domiciliado el segundo plazo de la Renta, y en qué cuenta? — Is the second Renta instalment on direct debit, and to which account?

At the bank counter: Quiero pagar el modelo 102 del segundo plazo. — I want to pay form 102 for the second instalment.

Two official calendars, one step, and the one with the force of law gives you the later date. A second debit set up by Friday 30 October clears a holiday question nobody has answered, and form 102 paid by 5 November ends the discussion. Nothing after that gets cheaper.

Nearly there — A. and the WaypointSur team, second instalment already on direct debit.

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